10-2-813. Filing of notice and plat -- Recording and notice requirements -- Effective date of annexation or boundary adjustment.
(1) An applicable legislative body shall: within 60 days after an annexation action, file with the lieutenant governor: a notice of an impending boundary action, as defined in Section, that meets the requirements of Subsection; 67-1a-6.5 67-1a-6.5(3) a copy of an approved final local entity plat, as defined in Section; and 67-1a-6.5 if applicable, a copy of a resolution under Subsection; 10-2-814(2)(b) upon the lieutenant governor's issuance of a certificate of annexation or boundary adjustment, as the case may be, under Section: 67-1a-6.5 if the annexed area or area subject to the boundary adjustment is located within the boundary of a single county, submit to the recorder of that county the original notice of an impending boundary action, the original certificate of annexation or boundary adjustment, the original approved final local entity plat, and a certified copy of the ordinance approving the annexation or boundary adjustment; or if the annexed area or area subject to the boundary adjustment is located within the boundaries of more than a single county: submit to the recorder of one of the affected counties the original notice of impending boundary action, the original certificate of annexation or boundary adjustment, and the original approved final local entity plat; submit to the recorder of each other affected county a certified copy of the documents listed in Subsection; and (1)(b)(ii)(A) submit a certified copy of the ordinance approving the annexation or boundary adjustment to each county described in Subsectionsand; and (1)(b)(ii)(A) (B) concurrently with Subsection: (1)(b) send notice of the annexation or boundary adjustment to each affected entity; and in accordance with Section, file with the Bureau of Emergency Medical Services: 53-2d-514 a certified copy of the ordinance approving the annexation of an unincorporated area or the adjustment of a boundary, if applicable; and a copy of the approved final local entity plat.
(2) If an annexation under this part or a boundary adjustment under Part 9, Municipal Boundary Adjustments, also causes an automatic annexation to a special district under Sectionor an automatic withdrawal from a special district under Subsection, the municipal legislative body shall, as soon as practicable after the lieutenant governor issues a certificate of annexation or boundary adjustment under Section, send notice of the annexation or boundary adjustment to the special district to which the annexed area is automatically annexed or from which the annexed area is automatically withdrawn. 17B-1-416 17B-1-502(2) 67-1a-6.5
(3) Each notice required under Subsectionrelating to an annexation or boundary adjustment shall state the effective date of the annexation or boundary adjustment, as determined under Subsection. (1) (4)
(4) An annexation under this part or a boundary adjustment under Part 9, Municipal Boundary Adjustments, is completed and takes effect: for the annexation of or boundary adjustment affecting an area located in a county of the first class, except for an annexation under Section: 10-2-812 July 1 following the lieutenant governor's issuance under Sectionof a certificate of annexation or boundary adjustment if: 67-1a-6.5 the certificate is issued during the preceding November 1 through April 30; and the requirements of Subsectionare met before that July 1; or (1) January 1 following the lieutenant governor's issuance under Sectionof a certificate of annexation or boundary adjustment if: 67-1a-6.5 the certificate is issued during the preceding May 1 through October 31; and the requirements of Subsectionare met before that January 1; and (1) subject to Subsection, for all other annexations and boundary adjustments, the date of the lieutenant governor's issuance, under Section, of a certificate of annexation or boundary adjustment. (5) 67-1a-6.5
(5) The effective date of an annexation or boundary adjustment for purposes of assessing property within an affected area is governed by Section. 59-2-305.5 Until the documents listed in Subsectionare recorded in the office of the recorder of each county in which the property is located, a municipality may not: (1)(b)(i) levy or collect a property tax on property within an affected area; levy or collect an assessment on property within an affected area; or charge or collect a fee for service provided to property within an affected area, unless the municipality was charging and collecting the fee within that area immediately before annexation.